Radosveta Krasteva-Hristova


The purpose of this research is to provide an insight into some problems of the strategic management accounting. The research focus is divided into two fields of this type of accounting: the clarification of its conceptual nature and features, and the application of its technical tools. The research is based on a critical analysis of the specialized literature and on a questionnaire survey of the 128 Bulgarian companies. Strategic Cost Management, Strategic Pricing and Integrated Performance Management represent the most widely used strategic management accounting techniques in the Bulgarian sample. The results of the theoretical and empirical research indicate that the process of adoption of strategic management accounting have to be supported and improved.

Full Text:



Pavlova, M. (2019). Strategichesko upravlensko schetovodstvo – sastoyanie, problemi i perspektivi. Sotsialno-ikonomicheski analizi, 1 (15), 95-107.

Bhimani, A., Horngren, C. T., Datar, S. M. & Rajan, M. V. (2012). Management and cost accounting, 5th edition, Pearson Prentice Hall, Harlow, 757.

Bromwich, M. (1990). The Case for Strategic Management Accounting: The Role of Accounting Information for Strategy in Competitive Markets. Accounting, Organizations and Society, 15, 27-46.

Cadez, S., & Guilding, C. (2007). Benchmarking the incidence of strategic management accounting in Slovenia. Journal of Accounting & Organizational Change, 3(2), 126–146.

Cadez, S. & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7/8), 836-863.

Cescon, F., Costantini, A. & Grassetti, L. (2019). Strategic choices and strategic management accounting in large manufacturing firms. Journal of Management and Governance, 23(3), 605–636.

Cinquini, L. & Tenucci, A. (2010). Strategic management accounting and business strategy: a loose coupling? Journal of Accounting & Organizational Change, 6(2), 228-259.

Guilding, C., Cravens, K.S. & Tayles, M. (2000). An international comparison of strategic management accounting practices. Management Accounting Research, 11(1), 113-135.

Hatif, M. A. & Sadik, H. (2012). Strategic Management Accounting Techniques in Romanian Companies: An Empirical Study. Studies in Business and Economics, 7.2, 126-140. (dostapeno ot – posledno poseshtenie na 27.09.2020 g.)

Hoque, Z. (2001). Strategic Management Accounting: Concepts, Processes and Issues. Chandos Publishing, Oxford, 2.

Langfield-Smith, K. (2008). Strategic Management Accounting: How far have we come in 25 years? Accounting, Auditing & Accountability Journal, 21, 204-228.

Li, Wing Sun. (2018). Strategic Management Accounting. A Practical Guidebook with Case Studies, Springer Nature Singapore Pte Ltd, Singapore, p. 3-5.

Ma, Yi & Tayles, M. (2009). On the emergence of strategic management accounting: An institutional perspective. Accounting and Business Research, 39(5), 473-495.

Malleret, V., Villarmois, O. & Levant, Y. (2015) Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do? HEC Paris Research Paper No. ACC-2015-1081 (dostapeno ot – posledno poseshtenie na 27.09.2020 g.)

Nixon, B., Burns, J. & Jazayeri, M. (2011). The role of management accounting in new product design and development decisions. CIMA Research Executive Summary Series, 9 (1), 1-7.

Nixon, B. & Burns, J. (2012). The paradox of strategic management accounting. Management Accounting Research, 23(4), 229–244.

Novianity, Ira. (2015). Strategic Management Accounting: Challenges in Accounting Practices. Research Journal of Finance and Accounting 6 (9), 7-13. (dostapeno ot – posledno poseshtenie na 27.09.2020 g.)

Petera, P. & Šoljaková, L. (2019). Use of strategic management accounting techniques by companies in the Czech Republic. Economic Research-Ekonomska Istraživanja, 33 (1), 46-67.

(dostapeno ot – posledno poseshtenie na 27.09.2020 g.)

Ramljak, B.& Rogošić, A. (2012). Strategic Management Accounting Practices in Croatia. The Journal of International Management Studies. (dostapeno ot – posledno poseshtenie na 27.09.2020 g.)

Roslender, R. & Hart, S.J. (2003). In search of strategic management accounting: theoretical and field study perspectives. Management Accounting Research, 14, 255-279.

Shank, J.K. & Govindarajan, V. (1992). Strategic cost management: The value chain perspective. Journal of Management Accounting Research, 4, 179-198.

Simmonds, K. (1981). Strategic management accounting. Management Accounting, 59, 26-29.

Tillmann, K. & Goddard, A. (2008). Strategic management accounting and sense-making in a multinational company. Management Accounting Research, 19, 80-102.

Tomkins, C. & Carr, C. (1996). Reflections on the papers in this issue and a commentary on the state of Strategic Management Accounting. Management Accounting Research, 7(2), 271-280.

Wilson R.M.S. (1991). Strategic management accounting, Issues in Management Accounting, 147-174.


  • There are currently no refbacks.